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Abacus

1998 - 2022

Current editor(s): G.W. Dean and S. Jones

From Accounting Foundation, University of Sydney
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Volume 58, month 03, 2022

Financial Market Manipulation, Whistleblowing, and the Common Good: Evidence from the LIBOR Scandal pp. 1-23 Downloads
Jonathan Batten, Igor LonČarski and Peter G. Szilagyi
Signalling in Initial Coin Offerings: The Key Role of Entrepreneurs’ Self‐efficacy and Media Presence pp. 24-61 Downloads
Daniel Czaja and Florian Röder
Disclosures About Key Value Drivers in M&A Announcement Press Releases: An Exploratory Study pp. 62-104 Downloads
Andrei Filip, Gerald J. Lobo, Luc Paugam and Hervé Stolowy
Misvaluation and the Asset Growth Anomaly pp. 105-141 Downloads
Neophytos Lambertides
Business Model Disclosures, Market Values, and Earnings Persistence: Evidence From the UK pp. 142-173 Downloads
Lorenzo Simoni, Stefan Schaper and Christian Nielsen
Terrorism and Corporate Tax Avoidance pp. 174-208 Downloads
Haoran Xu and William J. Moser

Volume 57, month 12, 2021

Detecting Real Activities Manipulation: Beyond Performance Matching pp. 619-653 Downloads
Thomas A. Gilliam
CEO Network Centrality and the Likelihood of Financial Reporting Fraud pp. 654-678 Downloads
Salim Chahine, Yiwei Fang, Iftekhar Hasan and Mohamad Mazboudi
Momentum, Reversals, and Business Cycle Turning Points pp. 679-708 Downloads
Byoung‐Kyu Min and Yuchao Xiao
Product Market Competition and Firms’ Disclosure of Cross‐segment Differences in Performance pp. 709-736 Downloads
Roland Königsgruber, Pietro Perotti, Oliver Schinnerl, Fanis Tsoligkas and David Windisch
Mandatory Environmental Reporting in Australia: An In‐depth Analysis of Quantity and Quality pp. 737-779 Downloads
Hao Yang, Laura Le Luo and Asit Bhattacharyya
The Funding of Higher Education: An Empirical Examination of the Cost of Education in Business Schools pp. 780-809 Downloads
Keith A. Houghton, Nancy Bagranoff and Christine Jubb

Volume 57, month 09, 2021

Re‐orienting the Statement of Cash Flows Around Cash Flows to Equity Holders pp. 407-420 Downloads
D. Dichev Ilia
Direct Method Operating Cash Flow Disclosures: Determinants and Incremental Usefulness pp. 421-467 Downloads
Baljit K. Sidhu and Chuan Yu
Revealing Research Themes and Trends in 30 Top‐ranking Accounting Journals: A Text‐mining Approach pp. 468-501 Downloads
Ferhat D. Zengul, Nurettin Oner, James D. Byrd and Arline Savage
Meta‐analysis of the Impact of Adoption of IFRS on Financial Reporting Comparability, Market Liquidity, and Cost of Capital pp. 502-556 Downloads
Solomon Opare, Muhammad Nurul Houqe and Tony van Zijl
Recent UK Central Government Accounting Reforms: Claimed Benefits and Experienced Outcomes pp. 557-592 Downloads
Elaine Stewart and Ciaran Connolly
55 years of Abacus: Evolution of Research Streams and Future Research Directions pp. 593-618 Downloads
Guilherme Belloque, Martina K Linnenluecke, Mauricio Marrone, Abhay K Singh and Rui Xue

Volume 57, month 06, 2021

Asset Redeployability and Corporate Tax Avoidance pp. 183-219 Downloads
Mostafa Monzur Hasan, Ahsan Habib and Nurul Alam
Re‐exploring Fair Value Accounting and Value Relevance: An Examination of Underlying Securities pp. 220-250 Downloads
Steve Fortin, Ahmad Hammami and Michel Magnan
The Impact of Damage Apportionment on Internal Control System Quality and Financial Reporting Accuracy pp. 251-296 Downloads
Reinhard Schrank
Executive Compensation and Company Valuation pp. 297-324 Downloads
Andreas Schueler
The Macbeth Factor: The Dark Side of Achievement‐driving Analysts pp. 325-361 Downloads
K. Hung Chan, Ray R. Wang and Ruixin Wang
Do Politically Connected Firms Pay Less Toward Environmental Protection? Firm‐level Evidence from Polluting Industries in China pp. 362-405 Downloads
Lihong Wang, Shaoqing Kang and Hongjun Wu

Volume 57, month 03, 2021

The Effect of Auditor Style on Reporting Quality: Evidence from Germany pp. 1-26 Downloads
Vlad‐Andrei Porumb, Abe De Jong, Carel Huijgen, Teye Marra and Jan Van Dalen
Choosing the Level of Significance: A Decision‐theoretic Approach pp. 27-71 Downloads
Jae Kim and In Choi
Risk Management as Passionate Imitation: The Interconnections Among Emotions, Performance Metrics, and Risk in a Global Technology Firm pp. 72-100 Downloads
Martin Carlsson‐Wall, Katarina Kaarbøe, Kalle Kraus and Anita Meidell
Stock and Bond Return Comovement as a Different Way to Assess Information Content: The Case of Debt Covenant Violation Disclosures pp. 101-125 Downloads
Paul A. Griffin, David Lont and Kurt Purdon
The Life and Works of Luca Pacioli (1446/7–1517), Humanist Educator pp. 126-152 Downloads
Alan Sangster
Does Internal Corporate Governance Complement or Substitute for External Auditing? Evidence from China's Anti‐corruption Campaign pp. 153-182 Downloads
Qinglu Jin, Yuchao Jin, Gary Gang Tian and Yang Xuan

Volume 56, month 12, 2020

The Value Relevance of Corporate Social Responsibility Expenditure: Evidence from Regulatory Decisions pp. 455-494 Downloads
Sudipta Bose, Amitav Saha and Indra Abeysekera
Precision and Manipulation of Non‐financial Information: The Curious Case of Environmental Liability pp. 495-534 Downloads
Aline Grahn
Does Investor Sentiment Affect the Value Relevance of Accounting Information? pp. 535-560 Downloads
Wen He, Ki Hoon Hong and Eliza Wu
Government's Say‐on‐pay Policy and Corporate Risk‐taking: Evidence from China pp. 561-601 Downloads
Kun Su, Haiyan Jiang and Gary Tian
The UK Corporate Governance Code Principle of ‘Comply or Explain’: Understanding Code Compliance as ‘Subjection’ pp. 602-626 Downloads
John Roberts, Paul Sanderson, David Seidl and Antonije Krivokapic
Market Reactions to Corporate Governance Ranking Announcements: Evidence from Taiwan pp. 627-648 Downloads
Yi‐hui Tai and Nen‐chen Richard Hwang

Volume 56, month 09, 2020

Earnings Co‐movements and the Informativeness of Earnings pp. 295-319 Downloads
Andrew B. Jackson, Chao Li and Richard D. Morris
Financial Reporting by Charities: Why Do Some Choose to Report Under a More Extensive Reporting Framework? pp. 320-347 Downloads
Yitang (Jenny) Yang and Roger Simnett
Audit Committee Members’ Reputation Incentives and Their Effectiveness in Monitoring the Financial Reporting Process pp. 348-406 Downloads
Eunice S. Khoo, Youngdeok Lim and Gary S. Monroe
Follow the Crowd: How Social Information and Social Identity Influence Investing Decisions pp. 407-435 Downloads
Stephen Kuselias
The Effect of Fair Value Adjustments on Dividend Policy Under Mandatory International Financial Reporting Standards Adoption: Australian Evidence pp. 436-453 Downloads
Xiaomeng Chen, Andreas Hellmann and Safdar R. Mithani

Volume 56, month 06, 2020

Formal Analysis of Segregation of Duties (SoD) in Accounting: A Computational Approach pp. 165-212 Downloads
Rosemary Kim, Jagdish Gangolly, S. S. Ravi and Daniel J. Rosenkrantz
A Cause for Alarm? The Long‐term Performance of Shareholder Class Action Defendants pp. 213-229 Downloads
Angelo Aspris and Luke McAlpin
Corporate Multinationality and Acquirer Returns pp. 230-267 Downloads
Henry Agyei‐Boapeah, Samuel Fosu and Collins Ntim
Fama's Ratio and the Effect of Operating Leverage on the Cost of Capital Under CAPM pp. 268-287 Downloads
David Johnstone
What Does the CAPM Say About Operating Leverage? pp. 288-291 Downloads
Martina K. Linnenluecke, Tom Smith, Yun Shen, Yushu Zhu and Zini Liang
Reply to Linnenluecke, Shen, Smith, Zhu, and Liang (2020) pp. 292-294 Downloads
David Johnstone

Volume 56, month 03, 2020

FRANK LEWIS CLARKE pp. 1-2 Downloads
G. W. Dean
A Textual Analysis of US Corporate Social Responsibility Reports pp. 3-34 Downloads
Peter M. Clarkson, Jordan Ponn, Gordon D. Richardson, Frank Rudzicz, Albert Tsang and Jingjing Wang
Corporate Social Responsibility Reporting: The Last 40 Years and a Path to Sharing Future Insights pp. 35-65 Downloads
Jane Andrew and Max Baker
The Impact of Audit Quality Indicators on the Timeliness of Goodwill Impairments: Evidence from the German Setting pp. 66-103 Downloads
Benjamin T. Albersmann and Reiner Quick
China's Convergence with IFRS: Analysis of Dual‐listed Companies pp. 104-139 Downloads
Weiguo Zhang and Jianfang Ye
Accounting Discoveries from Archival Research: The Mobile and Ohio, an Antebellum Southern Railroad pp. 140-163 Downloads
Dale L. Flesher, Gary John Previts and Andrew D. Sharp
Page updated 2022-05-19